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  • Form 5500-sf Short Form Annual Returnreport Of Small

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Case 2:10cv01376PD Document 35 Filed 09/19/11 Page 1 of 35 Exhibit A Form 5500SF Department of the Treasury Internal Revenue Service Department of Labor Employee Benefits Security Administration Pension.

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Generally, any business that sponsors a retirement savings plan must file a Form 5500 each year that the plan holds assets. Form 5500 Series reporting may also be required for certain employer-sponsored health and welfare plans, including medical, dental, life insurance and disability benefits.

About the Form 5500 Any administrator or sponsor of an employee benefit plan subject to ERISA must file information about each benefit plan every year (pursuant to Code section 6058 and ERISA sections 104 and 4065).

A plan administrator that fails to file an ERISA plan Form 5500, or if the form is late or incomplete, is subject to Department of Labor (DOL) penalties of up to $2,586 per day per each plan form 5500. Note: A willful violation may result in a criminal penalty of $100,000 or imprisonment for 10 years or both.

Form 5500-SF—Most small business retirement plans with fewer than 100 participants may complete and file Form 5500-SF electronically. Form 5500—Form 5500 must be completed by plans with 100 or more participants. It may only be completed and filed electronically.

The Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan, is a simplified annual reporting form for use by certain small pension and welfare benefit plans.

The DOL will accept a Form 5500 filing without the IQPA audit report attached, however the agency will treat the submission as an incomplete filing, subject to penalties if not timely corrected and resubmitted.

Employers are required to file Form 5500 with the Department of Labor (DOL) when their plan has 100 or more employee participants at the beginning of a plan year and when their plan is funded through a trust, regardless of the number of participants.

Retirement plans covering only a business owner (and, potentially, a spouse) are usually exempt from filing Form 5500.

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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232